Miscellaneous 2007

Accruals, realisation and hedging

Source: New South Wales

Published Date: 28 Feb 2007

 

This presentation covers:

  • when is compounding accruals required?
  • what is the meaning of sufficiently certain?
  • how do you perform a compounding accruals calculation?
  • reassessment and re-estimation of gains and losses
  • how are bad and doubtful debts treated?
  • what are the requirements of the hedging election?
  • how will character matching impact?

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Details

  • Published By: Julian Humphrey
  • Published On:28 Feb 2007
  • Took place at:Grace Hotel, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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